Converts Coaxial or Toslink digital audio signals to analog L/R audio Supports sampling rate at 32, 44.1, 48 and ... . It converts Coaxial or Toslink digital audio signals to analog L/R audio and available for connection to an external device such ... :1,Converts Coaxial or Toslink digital audio signals to analog L/R audio2,Supports sampling rate at 32, 44.1, 48 and ...